Tax challenges deriving from the metaverse and Web 3.0

This webinar examines the tax challenges deriving from the Metaverse and Web 3.0. In basic terms, the Metaverse (also defined as the Internet's evolution, or Web 3.0) refers to integrated digital platforms combining virtual and augmented reality. In these virtual environments, users are able to engage in different activities such as connecting with other users, visiting virtual locations, and conducting business or concluding business transactions. The webinar introduces the relevant concepts and the main transactions which may be relevant for tax purposes, and then focuses on issues such as the problem of territoriality, income characterization, and digital PE and double taxation issues.

Topics Covered

  • Block 1: Introduction of the Metaverse and Web 3.0
  • Block 2: Various possible business scenarios
  • Block 3: Evolution of tax principles (e.g. territoriality)
  • Block 4: Income Characterization within the Metaverse
  • Block 5: Tax relevance of conversion from Meta verse to real world
  • Block 6: Digital P.E. and double taxation issues

Learning Objectives

After watching this webinar you will be able to:

  1. Navigate through the different concepts relating to the Metaverse and Web 3.0
  2. List the different taxable transaction taking place in the Metaverse
  3. Identify the tax challenges created by the Metaverse
  4. Compare possible solutions to these challenges


  • Dennis Post, Partner, EY
  • Francesco Scandone, Partner, BonelliErede
  • Niklas Schmidt, Partner, Wolf Theiss

Field of study


Who should participate

The webinar is suitable for all tax professionals who wish to understand what the Metaverse is and which tax challenges it creates.

Course level and prerequisites

This is an intermediate webinar. Participants in this webinar are expected to be familiar with the key concepts of tax law.

Advance preparation

No advance preparation is needed. It is possible to send in questions during the live webinar.

Interactive webinar – “Group Internet Based” (live webinar only)

During live webinars, it is possible to interact with the presenters via a chat message function. Please note that questions are answered based on relevance, order of receipt and available time. Additionally, participants in the live webinar are invited to answer poll questions. Participants will also have access to the on-demand version for a further 12 months from the live date.

Date of live broadcast: 9 Nov 2022

On-demand webinar

On-demand webinars are intended for individual self-study only. Unlike live webinars, they are not open to interactive participation nor do they offer the assistance of a real-time instructor. Access to on-demand webinars is granted for a period of 12 months.

Continuing Professional Education

Many accrediting organizations will grant continuing professional education (CPE) credit(s) for an IBFD audio-visual broadcast. It is advisable, however, that you check with your accrediting body as to whether this applies only to live webinars or to on-demand webinars as well. International Bureau of Fiscal Documentation (IBFD) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of CPE on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBA CPE credit – 1 (only applicable to live webinar).

Webinar registration details

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